2526

LAWS OF MARYLAND

Ch. 727

LIABLE FOR THE AMOUNT OF ANY REGULAR BENEFITS AND ONE-HALF
OF ANY EXTENDED BENEFITS ATTRIBUTED TO BASE PERIOD WAGES
PAID DURING THE PERIOD OF ITS ELECTION TO MAKE PAYMENTS IN
LIEU OF CONTRIBUTIONS.

(iv) Any nonprofit organization which has
been paying contributions under this act for a period
subsequent to January 1, 1972, may change to a reimbursable
basis by filing with the Executive Director not later than
30 days prior to the beginning of any taxable year a written
notice of election to become liable for payments in lieu of
contributions. That election shall not be terminable by the
organization for that and the following year. THE
EXPERIENCE RATING ACCOUNT OF ANY NONPROFIT ORGANIZATION
WHICH CHANGES TO A REIMBURSABLE BASIS SHALL CONTINUE TO BE
LIABLE FOR THE AMOUNT OF ANY REGULAR BENEFITS AND ONE-HALF
OF ANY EXTENDED BENEFITS ATTRIBUTED TO BASE PERIOD WAGES
PAID DURING THE PERIOD OF ITS ELECTION TO PAY CONTRIBUTIONS
ON TAXABLE WAGES.

(v) The Executive Director may for good
cause extend the period within which a notice of election,
or notice of termination, must be filed and may permit an
election to be retroactive but not any earlier than with
respect to benefits paid after December 31, 1971.

(vi) The Executive Director, in accordance
with whatever regulations he may prescribe, shall notify
each nonprofit organization of any determination which he
may make of its status as an employer and of the effective
date of any election which it makes and of any termination
of that election. That determination shall be subject to
reconsideration, appeal and review in accordance with the
provisions of subsection 8 (g) hereof.

(vii) A nonprofit organization that elects
to make payments in lieu of contributions into the fund as
provided in this section is not liable to pay with respect
to any benefit paid to an individual whose base-period wages
include wages for previously uncovered services, as defined
in § 20 (n-1) of this article, to the extent that the fund
is reimbursed for the benefits under the Unemployment
Compensation Amendments of 1976.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall apply to a nonprofit organization which makes an
election after the effective date of the Act to change its
reimbursing or contributing status.

SECTION 2 3. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1980.

Approved May 27, 1980.